Tax havens outside the Polish list

Tax havens not included in the list of countries and territories engaging in harmful tax competition – announcement by the Polish Minister of Finance of 8 March 2025
On 8 March 2025, an official announcement was published by the Polish Minister of Finance regarding the list of countries and territories identified in the EU list of non-cooperative jurisdictions for tax purposes, which have not been included in the national list of countries and territories engaging in harmful tax competition.

This announcement refers to the list adopted by the Council of the European Union and constitutes its update for the purposes of the Polish tax system, in accordance with the provisions of the Personal Income Tax Act (PIT) and the Corporate Income Tax Act (CIT).

According to the annex to the announcement, the following countries and territories are considered by the EU to be non-cooperative jurisdictions for tax purposes, but have not been included in the Polish list of jurisdictions engaging in harmful tax competition:

Republic of Fiji
Guam
Republic of Palau
Republic of Trinidad and Tobago
Russian Federation
American Samoa

The list was drawn up on the basis of the EU Council’s decision concerning tax jurisdictions that fail to meet the standards of good tax governance and either have not committed to implementing the EU’s recommendations or failed to fulfil such commitments within the set deadlines.

For comparison, it is worth noting that the current Polish list of countries and territories applying harmful tax competition, published by the Minister of Finance and effective as of 1 January 2025, includes, among others: Anguilla, Hong Kong, Panama, Seychelles, Monaco, the British Virgin Islands, and the Republic of Vanuatu. More details are available in the article: New list of countries and territories engaging in harmful tax competition.

Entrepreneurs engaged in transactions with entities based in listed jurisdictions are advised to remain vigilant and regularly review changes in tax legislation. In case of doubts or documentation requirements related to transfer pricing, we encourage you to contact getsix® experts.

Legal basis:

Announcement of the Polish Minister of Finance of 8 March 2025 on the publication of the list of countries and territories identified in the EU list of non-cooperative jurisdictions for tax purposes adopted by the Council of the European Union, which have not been included in the list of countries and territories engaging in harmful tax competition issued pursuant to the provisions of the Personal Income Tax Act and the Corporate Income Tax Act, and the date of adoption of the list by the Council of the EU.

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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